SUPERIOR BATH HOUSE CO. V. MCCARROLL, 312 U. S. 176 (1941)Subscribe to Cases that cite 312 U. S. 176
U.S. Supreme Court
Superior Bath House Co. v. McCarroll, 312 U.S. 176 (1941)
Superior Bath House Co. v. McCarroll
Submitted December 18, 1940
Decided February 3, 1941
312 U.S. 176
1. An Arkansas corporation which leases from the United States and operates for profit a bath house on the federal reservation at Hot Springs is taxable by Arkansas on its net income, under authority of the Act of Congress of 1891, which gives the consent of the United States to
"the taxation, under the authority of the laws of the Arkansas applicable to the equal taxation of personal property in that State, as personal property of all structures and other property in private ownership on the Hot Springs Reservation."
P. 312 U. S. 178.
2. The Act of 1891 may not be construed as consenting only to ad valorem taxes imposed directly on tangible property. P. 312 U. S. 179.
200 Ark. 233; 139 S.W.2d 378, affirmed.
Appeal from a decree sustaining the validity of a state tax.